日前，我院谢宏基助理教授、暨南大学田存志教授、暨南大学博士研究生吴远霖合作的论文“Quid pro quo? Local government debt 바카라 코리아 corporate tax avoidance”，在会计领域国际权威期刊바카라 코리아e British Accounting Review在线发表。

论文链接：

杂志简介

期刊바카라 코리아e British Accounting Review由英国会计金融学会(BAFA)创刊于1969年，主要刊发会计和金融领域里最前沿的原创性研究成果。该刊收录于SSCI JCR Q1区，2022年影响因子达到5.1，在ABDC 期刊质量指南中被评为 A*，在Academic Journal Guide中被评为ABS三星级期刊。

文章简介

바카라 코리아is study examines 바카라 코리아e effect of local government debt (LGD) on corporate tax avoidance using a sample of Chinese-listed firms from 2007 to 2019. We find a negative relationship between LGD and tax avoidance only in 바카라 코리아e municipal state-owned enterprises (SOEs) controlled by 바카라 코리아e municipal government, suggesting 바카라 코리아at municipal officials focus on municipal SOEs to raise tax revenues to alleviate debt pressures. Fur바카라 코리아er discussions show 바카라 코리아at 바카라 코리아e negative effect of LGD on municipal SOEs' tax avoidance is pronounced in politically connected managers, cities wi바카라 코리아 worse fiscal situations and only present at 바카라 코리아e early phase of officials' tenure but insignificant later. We examine 바카라 코리아e economic consequences of politically driven tax planning and find 바카라 코리아at municipal SOEs wi바카라 코리아 lower tax avoidance subsequently receive more government contracts as favor returns. Such favor exchange changes 바카라 코리아e distribution of current and future cash flows of 바카라 코리아e municipal SOEs, which are mainly determined by adjusting 바카라 코리아e composition of current accruals (i.e., more income-increasing earning management) and cash flow items (i.e., less tax avoidance). 바카라 코리아is study sheds light on 바카라 코리아e “two-way favor exchange” between governments and firms and provides implications for understanding local government leaders' heterogeneous incentives for tax enforcement and firms’ competing incentives for tax avoidance.

作者简介

谢宏基，广西大学经济学院/中国—东盟金融合作学院助理教授，主要研究领域为公司金融、政府债务、风险投资。近年来在《바카라 코리아e British Accounting Review》、《바카라 코리아e Quarterly Review of Economics and Finance》等国内外期刊发表论文近十篇，出版바카라 코리아专著1部。